To the Members and Board of Directors of Hindustan Unilever Limited (HUL)

We have undertaken to perform limited assurance engagement for Hindustan Unilever Limited (HUL) (the 'Company') vide our Engagement Letter in respect of the agreed indicators/parameters listed below (the 'Identified Sustainability Indicators'). These indicators/parameters are as included in the Business Responsibility and Sustainability Report (BRSR) of the Company for the year ended March 31, 2023; the reporting boundary being as disclosed in Question 13 and Question 21 of Section A of the BRSR with exceptions if any been disclosed as a note under the respective questions under BRSR.

The Identified Sustainability Indicators for the year ended 31 March 2023 (unless otherwise stated) are summarised in Appendix 1 to this report.

Our limited assurance engagement is with respect to the year ended March 31, 2023 information only. Further, in respect of comparative previous year information i.e., year ended March 31, 2022 reported in the Business Responsibility and Sustainability Report for year ended March 31, 2023 by the Company for indicators mentioned in Appendix 1 (except those marked as '#'), we had issued a separate limited assurance report dated 26 April 2023.

The criteria used by the company is the 'Guidance note for BRSR format' (referred to as the 'Criteria').

The Company 's Management is responsible for identification of key aspects, engagement with stakeholders, content and presentation of the Business Responsibility and Sustainability Report in accordance with the Criteria mentioned above. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation of the Business Responsibility and Sustainability Report and measurement of Identified Sustainability Indicators, which are free from material misstatement, whether due to fraud or error.

The absence of a significant body of established practice on which to draw to evaluate and measure non-financial information allows for different, but acceptable, measures and measurement techniques and can affect comparability between entities.

Non-financial performance information is subject to more inherent limitations than financial information, given the characteristics of the subject matter and the methods used for determining such information. The precision of different measurement techniques may also vary.

We have complied with the independence and other ethical requirements of the International Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA Code), which is founded on fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behavior

Our firm applies International Standard on Quality Management and accordingly maintains a comprehensive system of quality control including documented policies and procedures regarding compliance with ethical requirements, professional standards and applicable legal and regulatory requirements.

Our responsibility is to express a limited assurance conclusion on the Identified Sustainability Indicators, based on the procedures we have performed and evidence we have obtained. We conducted our limited assurance engagement in accordance with International Standard on Assurance Engagements (ISAE) 3000 (Revised) Assurance Engagements other than Audits or Reviews of Historical Financial Information and ISAE 3410 Assurance Engagements On Greenhouse Gas Statements, issued by the International Auditing and Assurance Standards Board (IAASB). These standards require that we plan and perform this engagement to obtain limited assurance about whether the Identified Sustainability Indicators are free from material misstatement.

A limited assurance engagement involves assessing the suitability in the circumstances of the Company's use of the Criteria as the basis for the preparation of the Identified Sustainability Indicators, assessing the risks of material misstatement of the Identified Sustainability Indicators whether due to fraud or error, responding to the assessed risks as necessary in the circumstances, and evaluating the overall presentation of the Identified Sustainability Indicators.

A limited assurance engagement is substantially less in scope than a reasonable assurance engagement in relation to both the risk assessment procedures, including an understanding of internal control, and the procedures performed in response to the assessed risks.

The procedures we performed were based on our professional judgment and included inquiries, observation of processes performed, inspection of documents, evaluating the appropriateness of quantification methods and reporting policies, and agreeing or reconciling with underlying records.

Given the circumstances of the engagement, in performing the procedures listed above, we:

• Obtained an understanding of the identified sustainability indicators and related disclosures.
• Obtained an understanding of the assessment criteria and their suitability for the evaluation and /or measurements of the identified sustainability indicators.
• Made enquiries of Company's management, including the various teams such as Sustainability team, Corporate Social Responsibility (CSR) Team, etc., and those with responsibility for managing Company's BRSR.
• Performed understanding and evaluation of the design of the key structures, systems, processes and controls for managing, recording and reporting on the identified sustainability indicators including at the sites visited.
• Checked the consolidation for various sites and corporate offices under the reporting boundary for ensuring the completeness of data being reported.
• Performed limited substantive testing on a selective basis of the Identified sustainability indicators at corporate head office, and in relation to sample of sites visited (Haridwar, Rajpura, Kidderpore and Amli in India), to check that data had been appropriately measured with underlying documents recorded, collated and reported.
• Assessed the level of adherence to 'Guidance note for BRSR format' followed by the Company in preparing the BRSR.
• Assessed the BRSR for detecting, on a test basis, any major anomalies between the information reported in the BRSR on performance with respect to agreed Indicators/ parameters and relevant source data/information.
• Obtained representations from Company's Management.

The procedures performed in a limited assurance engagement vary in nature and timing from, and are less in extent than for, a reasonable assurance engagement. Consequently, the level of assurance obtained in a limited assurance engagement is substantially lower than the assurance that would have been obtained had we performed a reasonable assurance engagement. Accordingly, we do not express a reasonable assurance opinion about whether the Identified Sustainability Indicators have been prepared, in all material respects, in accordance with the Criteria.

Our limited assurance scope excludes the following and therefore we do not express a conclusion on the same:

• Testing the operating effectiveness of management systems and controls;
• Performing any procedures over other information/ operations of the company/aspects of the report and data (qualitative or quantitative) included in the BRSR not agreed under this letter/ Scope of Assurance
• The statements that describe expression of opinion, belief, aspiration, expectation, aim or future intentions provided by the Company and testing or assessing any forward-looking assertions and/or data.

Based on the procedures we have performed and the evidence we have obtained, nothing has come to our attention that causes us to believe that the Company's Identified sustainability indicators included in the Business Responsibility and Sustainability Report for the year ended March 31, 2023 are not prepared, in all material respects, in accordance with the criteria.

Our limited assurance report has been prepared and addressed to the Members and Board of Directors of the Company at the request of the company solely to assist the company in reporting on the Company's Sustainability performance and activities. Accordingly, we accept no liability to anyone, other than the Company. Our deliverables should not be used for any other purpose or by any person other than the addressees of our deliverables. The Firm neither accepts nor assumes any duty of care or liability for any other purpose or to any other party to whom our Deliverables are shown or into whose hands it may come without our prior consent in writing.